Restrictions on the use of vehicles in the MRB transitional arrangement will be updated again as of 1 December.

It's that time again. December has arrived, and for owners of motor vehicles under the transitional arrangement, that means their vehicles need to be garaged again. By now, the regulations are familiar to many owners of vehicles under the transitional arrangement. But as is tradition, we'll be highlighting the provisions of the scheme, which has been in effect since 2014.

The month of December 2025 is still covered by the MRB transitional arrangement for the current calendar year. This also applies if someone used the transitional arrangement this year and wishes to opt out of the 2026 transitional arrangement. In that case, the owner is not permitted to use public roads in the current December. The last month of this year falls under the 2025 tax period, which, in terms of transitional arrangement, applies to vehicles with a date of first registration between January 1, 1984, and January 1, 1988. And that last date is actually outdated, as it was recently decided to move it forward by one year.

FROM JANUARY 1, 2027 'DET' EARLY

As of January 1, 2027, classic cars with a first registration date before January 1, 1987, are exempt from motor vehicle tax. From that calendar year onward, this applies to all cars turning 40 within that period. For the sake of completeness, we are using the old date of January 1, 1988.

TAX PERIOD 2026

The 2026 tax period applies a transitional arrangement regarding motor vehicle tax (MRB) for eligible vehicles with a date of first registration before January 1, 1988, that have not yet reached the age of forty. Those who are not yet in the transitional arrangement but wish to take advantage of it in 2026 can register with the Tax and Customs Administration before December 31, 2025. In that case, the classic car will also be prohibited from driving in January and February 2026, as well as in December 2025. Parking on public property is also prohibited. Additional conditions apply.

Transitional arrangement and insurance: minimum liability insurance obligation

When the owner makes use of the MRB transitional arrangement, the vehicle's license plate is "actively" registered with the RDW and the "Motor Vehicle Liability Insurance Act" (the WAM) is in force. As a result, you are obliged to keep the classic car insured at least third party during the winter months in question. The fact that the public road may not be used does not release the owner from the obligation to take out insurance.

Event arrangement in transitional arrangement

Those who use the MRB transitional arrangement and continue it in 2026 may use the classic car for a maximum of two days during the next three "restriction months". The event must be approved by the Tax Authorities. The organizer must also have registered the event with the Tax Authorities. The vehicle may be used for a day during the winter period to drive to and from the inspection station for the MOT inspection. This will not be at the expense of the two permitted days.

Important: use the transitional arrangement again? Pay the invoice before January 1, 2026, but preferably immediately

Moreover, the Tax Authorities have reportedly resent the invoices in relation to the MRB transitional scheme for 2026. The invoices must be paid no later than December 31, and the advice is given to pay the invoice appearance to be paid a few weeks before the turn of the year. Owners of a vehicle that falls under the conditions that was first taken into use before 1 January 1987, and with a date of first registration less than forty years ago, will therefore also be eligible for the scheme next year. In that case, the owner will pay an MRB rate of a maximum of €158. The Tax and Customs Administration advises participants who have not yet received an invoice by mid-December to contact them.

2026: not on the road for three months and not public parking

In January, February and December 2026, the vehicle is not allowed on public roads under the MRB transitional arrangement. Parking in a public place is also not allowed. Motor vehicles running on diesel and LPG (with the exception of buses and trucks not used for commercial purposes) do not qualify for the transitional arrangement - regardless of age. Owners pay the full rate for this, unless the license plate is suspended. Owners of petrol camping vehicles can choose between the special rate (check the conditions here) or the transitional arrangement. Motor vehicles of forty years and older are exempt from MRB, regardless of fuel type.

For the first time, register the transitional arrangement for petrol vehicles

Owners who have not previously participated in the transitional arrangement for petrol vehicles - but who wish to do so - must register their vehicle with the Tax Authorities before 31 December. The Tax and Customs Administration has the relevant forms for this online available. For the record: we have inquired with the Tax and Customs Administration about the deadline for registration. The Tax and Customs Administration has confirmed that registration for participation in the 2026 transitional arrangement will be submitted by the Tax and Customs Administration no later than December 31 of this year. must have been received. It is also recommended that you contact them to check whether the application has been received in good order.

Another point of attention

Another point of attention is the following. If you buy a motor vehicle that qualifies for the scheme, and the selling owner does not participate in the MRB transitional scheme? Then you will automatically receive a letter from the Tax Authorities after the transfer. They will inform you of the possibility of participating in the scheme. For the remaining period of the current calendar year, the owner pays the regular MRB rate. However, the new owner can register for the transitional scheme for the new calendar year. If you buy a motor vehicle that is in the transitional scheme, the new owner will not receive an invoice for the calendar year in which you buy the vehicle. After all, the seller has paid the invoice for the entire year. However, the new owner will receive an invoice for the next calendar year/period

Stop participating in the transitional arrangement?

If someone no longer wishes to participate in the MRB transitional arrangement, the owner must make this known via the appropriate form. After processing, the owner will pay the normal rate retroactively. You can also choose to no longer participate as of January 1, 2026. The transitional arrangement invoice for 2026 sent by the Tax Authorities does not then have to be paid. The Tax Authorities do send an invoice with the normal rate for motor vehicle tax. That will happen early in 2026.

Forty years or older since January 1, 1986…..
Then a motor vehicle with a Dutch license plate is exempt from motor vehicle tax, and it is no longer necessary to participate in the scheme. And that applies to every motor vehicle with a Dutch license plate that reaches the age of forty in the course of 1986, and from the exact date in 1986 that this happens.

And finally

You can find more information about the transitional arrangement at the website of the Tax Authorities.